Amendment in Notification No. 1/2017- State Tax (Rate), dated the 30th June, 2017 - 03/2023-State Tax (Rate) - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION NO. 03/2023-State Tax (Rate) Delhi, the 23rd May, 2023 No. F.3 (44)/Fin.(Exp-I)/2022-23/DS-I/441 . In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in this Government s Notification, No. 1/2017- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/382, dated the 30th June, 2017, namely: - In the said notification, - (i) in Schedule I 2.5%, against S. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely: - Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled ; (ii) in Schedule II 6%,after S. No. 186 and entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) 186A 8214 Pencil sharpeners ; (iii) in Schedule III 9%,against S. No. 302A, in column (3), at the end, the brackets and words [other than pencil sharpeners] shall be inserted. 2. This notification shall come into force on the 1stday of March, 2023. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, RAVINDER KUMAR, Dy. Secy. (Exp. I) Note : The principal notification No.1/2017- State Tax (Rate), published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (15)/Fin(Rev-I)/2017-18/DS-VI/382, dated the 30th June, 2017 and was last amended by notification No. 12/2022 State Tax (Rate) published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3 (37)/Fin(Exp-I)/2022-23/DS-I/230 dated the 21th March, 2023.